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July 2026

A trust engaged in teaching of Islamic studies, Quranic texts or Arabic language to the public, without conducting religious rituals, ceremonies, or worship, is carrying on an educational activity rather than a religious activity and accordingly, such trust is eligible for registration under section 12AB and approval under section 80G.

By Jagdish T Punjabi, Chartered Accountant Devendra Jain & Aditya Bhatt, Advocates
Reading Time 5 mins

31. (2026) 186 taxmann.com 769 (Bang Trib)

An-Nauman Educational Religious Social Charitable and Welfare Trust v. CIT(E)

A.Y.: N.A.

Date of Order: 19.05.2026

Sections: 12AB, 80G

A trust engaged in teaching of Islamic studies, Quranic texts or Arabic language to the public, without conducting religious rituals, ceremonies, or worship, is carrying on an educational activity rather than a religious activity and accordingly, such trust is eligible for registration under section 12AB and approval under section 80G.

FACTS

The assessee was a charitable trust established on 8.4.2013 with the primary object to establish, set up and run educational institutions. It was also imparting religious education on the tenets of Islam in Arabic and governed by the SUNNI-HANAFI sect of school of thought. It was also decided to set-up an Arabic Madarasa for imparting Arabic courses after generating funds and creating regular infrastructure such as building.

It filed applications for grant of registration under section 12AB and approval under section 80G.

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